https://www.taxtmi.com/caselaws?id=171978 Non-production of a delivery note did not automatically attract penalty for transport of goods under the Karnataka Value Added Tax Act. Penalty depends on whether the omission is explained by sufficient cause and whether surrounding circumstances indicate an intention to evade tax. On the facts, the driver carried the sale bill, the consignee's name was disclosed, and the absence of the delivery note was explained as inadvertent. The levy of penalty was therefore not warranted, and the issue was answered in favour of the assessee and against the revenue. en-us Fri, 27 Jul 2012 00:00:00 +0530 Tue, 11 Aug 2015 19:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171978 Non-production of a delivery note did not automatically attract penalty for transport of goods under the Karnataka Value Added Tax Act. Penalty depends on whether the omission is explained by sufficient cause and whether surrounding circumstances indicate an intention to evade tax. On the facts, the driver carried the sale bill, the consignee's name was disclosed, and the absence of the delivery note was explained as inadvertent. The levy of penalty was therefore not warranted, and the issue was answered in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171978